Minggu, 10 April 2011

note taking

transfer price is: a unit price of products or services that dibebeankan by one division to another division in an organization lainyang same

method used in transfer pricing:
1. trasnfer based on variable cost + mark up or profit
2. transfer based on the full cost + mark up or profit
3. transfer based on variable costing + mark up or profit
4. transfer based on full costing + mark up or profit
5. transfer based on market prices

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